Probability, Professionalism, And Protecting Taxpayers,
2014
Brooklyn Law School
Probability, Professionalism, And Protecting Taxpayers, Bradley T. Borden, Dennis J. Ventry
Faculty Scholarship
No abstract provided.
Integrating Subchapters K And S And Beyond,
2014
University of Baltimore School of Law
Integrating Subchapters K And S And Beyond, Walter D. Schwidetzky
All Faculty Scholarship
This Article builds upon a similar, lengthier effort that I published in the Tax Lawyer in 2009. While there is overlap, this Article contains much new material. Important case law and tax proposals from the House Ways and Means Committee have come out in the interim. Due to space limitations, unlike my Tax Lawyer effort, this Article attempts to avoid prolixity. It assumes the reader has good knowledge of both Subchapters S and K and the tax entity selection process. If you are not that reader, a review of my Tax Lawyer article or Professor Mann's article in this symposium …
A Comparison Of Corporate Taxation In The United States And Germany: Different Ways Up The Mountain,
2014
University of Baltimore School of Law
A Comparison Of Corporate Taxation In The United States And Germany: Different Ways Up The Mountain, Walter D. Schwidetzky
Georgia Journal of International & Comparative Law
No abstract provided.
Beer, Liquor, Or A Little Bit Of Both? Getting To The Bottom Of Properly Classifying Flavored Malt Beverages In The United States And Australia,
2014
University of Georgia School of Law
Beer, Liquor, Or A Little Bit Of Both? Getting To The Bottom Of Properly Classifying Flavored Malt Beverages In The United States And Australia, Bryan A. Schivera
Georgia Journal of International & Comparative Law
No abstract provided.
Jurisdictional Question In Hobby Lobby, The,
2014
University of Missouri School of Law
Jurisdictional Question In Hobby Lobby, The, Erin Morrow Hawley
Faculty Publications
Burwell v. Hobby Lobby Stores may well be the biggest case of the term. And by its own rules, the Supreme Court lacked jurisdiction. An obscure statute, the Anti-Injunction Act of 1867 (“the AIA”), imposes a pay-first requirement for federal tax challenges. The deeply held conventional wisdom is that the AIA is a jurisdictional statute, and there is a good argument that the AIA applies to the contraception mandate. As we learned from National Federation of Independent Business v. Sebelius, 132 S.Ct. 2566 (2012), the best evidence of whether Congress intended the AIA to apply is the text. The mandate …
Virtual Currency Estate Planning, Bit By Bit,
2014
Maurice A. Deane School of Law at Hofstra University
Virtual Currency Estate Planning, Bit By Bit, Abigail J. Farmer, Cory Elizabeth Tyszka
ACTEC Law Journal
This article addresses the issues that virtual currencies, specifically bitcoins, pose for the mindful estate planner. First, it explains what bitcoins are, where they come from, and what their legal status is. Next, it identifies special problems that bitcoins pose in estate planning. Finally, it concludes by offering solutions to these problems, including recommended transfer mechanisms and gifting strategies.
Predispute Arbitration Agreements Between Trustees And Financial Services Institutions: Are Beneficiaries Bound?,
2014
Maurice A. Deane School of Law at Hofstra University
Predispute Arbitration Agreements Between Trustees And Financial Services Institutions: Are Beneficiaries Bound?, Mary F. Radford
ACTEC Law Journal
No abstract provided.
Beyond Donor Intent: Leveraging Cy Pres To Remedy Unintended Burdens Caused By Charitable Gifts,
2014
Maurice A. Deane School of Law at Hofstra University
Beyond Donor Intent: Leveraging Cy Pres To Remedy Unintended Burdens Caused By Charitable Gifts, Katie Magallanes
ACTEC Law Journal
No abstract provided.
Saving For Education: Creating Educational Dynasty Trusts Using 529 Plans,
2014
Maurice A. Deane School of Law at Hofstra University
Saving For Education: Creating Educational Dynasty Trusts Using 529 Plans, Susan T. Bart
ACTEC Law Journal
No abstract provided.
Means To An End: Electively Forcing Vesting To Suit Tax Rules Against Perpetuities,
2014
Maurice A. Deane School of Law at Hofstra University
Means To An End: Electively Forcing Vesting To Suit Tax Rules Against Perpetuities, James P. Spica
ACTEC Law Journal
Editor's synopsis: Exercising special powers of appointment over tax advantages trusts in a jurisdiction that has enacted perpetuities reform can be hazardous in light of the so-called "Delaware tax trap" and the "constructive additions" and trust-modification rules of the Treasury's GST-tax effective date regulations. Compliance with these federal tax rules against perpetuities may or may not be guaranteed by the applicable reform legislation. This Article examines a particular situation in which self-help is required for compliance, offers a set of forced-vested provisions to fit the bill, and indicates how those provisions can be adatpted for use in other situations in …
Congress Promotes Perpetual Trusts: Why?,
2014
University of Michigan Law School
Congress Promotes Perpetual Trusts: Why?, Lawrence W. Waggoner
Law & Economics Working Papers
This posting updates the article titled Congress Promotes Perpetual Trusts: Why?. The article was originally posted on SSRN in September 2013. The updated version incorporates a discussion of two new developments—the unveiling of the long-awaited House Ways and Means Committee’s proposal for comprehensive tax reform and the issuance of the president’s proposed budget for 2015. Both of these new developments are disappointing because neither proposes curtailing or effectively curtailing perpetual trusts. By unwittingly granting a tax exemption for perpetual trusts, Congress undermined state perpetuity law and promoted private trusts that can last and remain tax exempt for many centuries and …
Martin Luther King, Jr. Lecture - "Skin In The Tax Game": Invisible Taxpayers? Invisible Citizens?,
2014
Villanova University Charles Widger School of Law
Martin Luther King, Jr. Lecture - "Skin In The Tax Game": Invisible Taxpayers? Invisible Citizens?, Mildred Wigfall Robinson
Villanova Law Review (1956 - )
No abstract provided.
Front Matter,
2014
Maurice A. Deane School of Law at Hofstra University
Reconciling Tax Law And Securities Regulation,
2014
University of Florida Levin College of Law
Reconciling Tax Law And Securities Regulation, Omri Marian
University of Michigan Journal of Law Reform
Issuers in registered securities offerings must disclose the expected tax consequences to investors investing in the offered securities (“nonfinancial tax disclosure”). This Article advances three arguments regarding nonfinancial tax disclosures. First, nonfinancial tax disclosure practice, as the Securities and Exchange Commission (the SEC) has sanctioned it, does not fulfill its intended regulatory purposes. Currently, nonfinancial tax disclosures provide irrelevant information, sometimes fail to provide material information, create unnecessary transaction costs, and divert valuable administrative resources to the enforcement of largely-meaningless requirements. Second, the practical reason for this failure is the SEC and tax practitioners’ unsuccessful attempt to address investors’ heterogeneous …
Earned Income Tax Credit Portability: Respecting The Autonomy Of American Families,
2014
University of New Mexico School of Law
Earned Income Tax Credit Portability: Respecting The Autonomy Of American Families, Mary Leto Pareja
West Virginia Law Review
No abstract provided.
Fairness, Equity, And A Level Playing Field: Development Goals For The Resilient City,
2014
Texas A&M University School of Law
Fairness, Equity, And A Level Playing Field: Development Goals For The Resilient City, Christopher K. Odinet
Faculty Scholarship
In the wake of the Great Recession and in the midst of a political climate that endorses the devolution of governmental power to more localized levels there has been a resurgence in recent years of the idea of the city as the center of American life. Competition between cities in capturing economic development projects has become palpable. Success can lead to job creation and growth, private investment, and, importantly, increased tax revenues. Cities often compete with one another by each offering their own package of public incentives. In the waning hours of negotiations hundreds of millions of public dollars can …
Elaine Hightower Gagliardi On Flipping The Lens Of Estate Planning: An Examination Of The Effectiveness Of Lifetime Transfers To Achieve Federal And State Tax Savings,
2014
Alexander Blewett III School of Law at the University of Montana
Elaine Hightower Gagliardi On Flipping The Lens Of Estate Planning: An Examination Of The Effectiveness Of Lifetime Transfers To Achieve Federal And State Tax Savings, Elaine H. Gagliardi
Faculty Journal Articles & Other Writings
Estate planners are recalibrating their planning focus in response to recent tax modifications at the federal and state levels. The need to refocus planning emanates from changes wrought by recent federal tax acts, beginning in 20011 and ending in 20132 with enactment of “permanent” provisions which increase the basic exclusion amount for federal estate and gift tax and generation skipping transfer tax exemption to an inflation adjusted $5,340,000 as of 2014,3 institute the portability election for federal estate tax purposes,4 alter the transfer tax rate to essentially a flat 40 percent,5 and eliminate the state death tax credit in favor …
Tax Evaded In The Federal Tax Crimes Sentencing Process And Beyond,
2014
Villanova University Charles Widger School of Law
Tax Evaded In The Federal Tax Crimes Sentencing Process And Beyond, John A. Townsend
Villanova Law Review (1956 - )
No abstract provided.
Clash For Cash: The Conflict Over Tax Whistleblower Contracts,
2014
Villanova University Charles Widger School of Law
Clash For Cash: The Conflict Over Tax Whistleblower Contracts, Jeremiah Coder
Villanova Law Review (1956 - )
No abstract provided.
Loving V. Irs: The Treasury Department's Authority To Regulate Tax Return Preparation Conduct Of Commercial Return Preparers,
2014
Villanova University Charles Widger School of Law
Loving V. Irs: The Treasury Department's Authority To Regulate Tax Return Preparation Conduct Of Commercial Return Preparers, Lawrence B. Gibbs
Villanova Law Review (1956 - )
No abstract provided.
